S.C. Pharma: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
S.C. Pharma
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-28.6%), from €52,479 to €37,479
- Receivables within one year +€3,369
up €3,369 (+42.3%), from €7,960 to €11,329
of which Other amounts receivable: +€2,621
- Cash +€1,028
up €1,028 (+34.8%), from €2,954 to €3,982
mainly Depreciation (+€15,240)
- Other debts -€6,262
down €6,262 (-32.6%), from €19,188 to €12,926
- Tax, wage and social debts -€2,559
down €2,559 (-59.4%), from €4,307 to €1,748
of which Taxes: -€3,712
- Profit (loss) carried forward -€1,401
down €1,401 (-4.6%), from €30,547 to €29,146
- Gross operating margin +€2,081
up €2,081 (+16.1%), from €12,939 to €15,021
- Taxes +€294
up €294 (+135.4%), from €217 to €512
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,724 | €52,882 | -€10,842 | -17.0% |
| Fixed assets | 21/28 | €52,810 | €37,570 | -€15,240 | -28.9% |
| Intangible fixed assets | 21 | €52,479 | €37,479 | -€15,000 | -28.6% |
| Tangible fixed assets | 22/27 | €240 | - | -€240 | |
| Furniture and vehicles | 24 | €240 | - | -€240 | |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €10,914 | €15,312 | +€4,398 | +40.3% |
| Amounts receivable within one year | 40/41 | €7,960 | €11,329 | +€3,369 | +42.3% |
| Trade receivables | 40 | €7,938 | €8,686 | +€748 | +9.4% |
| Other amounts receivable | 41 | €23 | €2,643 | +€2,621 | +11591.7% |
| Cash at bank and in hand | 54/58 | €2,954 | €3,982 | +€1,028 | +34.8% |
| Total equity and liabilities | 10/49 | €63,724 | €52,882 | -€10,842 | -17.0% |
| Equity | 10/15 | €38,607 | €37,206 | -€1,401 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,547 | €29,146 | -€1,401 | -4.6% |
| Amounts payable | 17/49 | €25,117 | €15,676 | -€9,441 | -37.6% |
| Amounts payable within one year | 42/48 | €25,117 | €15,676 | -€9,441 | -37.6% |
| Trade debts | 44 | €1,622 | €1,002 | -€620 | -38.2% |
| Suppliers | 440/4 | €1,622 | €1,002 | -€620 | -38.2% |
| Taxes, remuneration and social security | 45 | €4,307 | €1,748 | -€2,559 | -59.4% |
| Taxes | 450/3 | €4,307 | €595 | -€3,712 | -86.2% |
| Remuneration and social security | 454/9 | - | €1,153 | +€1,153 | |
| Other amounts payable | 47/48 | €19,188 | €12,926 | -€6,262 | -32.6% |
| Non-recurring operating income | 76A | €3,267 | - | -€3,267 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,382 | €15,240 | -€142 | -0.9% |
| Other operating charges | 640/8 | €477 | €590 | +€113 | +23.8% |
| Gross operating margin | 9900 | €12,939 | €15,021 | +€2,081 | +16.1% |
| Operating profit (loss) | 9901 | -€2,919 | -€809 | +€2,110 | +72.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €117 | €81 | -€36 | -30.8% |
| Recurring financial charges | 65 | €117 | €81 | -€36 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,036 | -€890 | +€2,146 | +70.7% |
| Income taxes | 67/77 | €217 | €512 | +€294 | +135.4% |
| Profit (loss) for the period | 9904 | -€3,253 | -€1,401 | +€1,852 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,253 | -€1,401 | +€1,852 | +56.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.